Preheat oven to 350 degrees. Prepare two 23 cm cake pans by rubbing with butter, sprinkling with flour and tapping out extra. In a large bowl combine flour, sugar, cocoa, baking soda, baking powder and salt. Mix together with a wooden spoon then set aside. In small bowl combine eggs, milk, oil and vanilla. Beat well with hand mixer. Slowly add boiling water and mix. Add wet ingredients to flour mixture and fold and stir until smooth. Pour batter into pans, dividing evenly. Bake for 30-35 minutes. Remove cake from pans and cool on racks. CHOCOLATE FROSTING: Sift sugar and cocoa together into a large bowl. In another bowl combine 1 cup of sugar mixture with butter and 1 tablespoon cream, beating until smooth. Add another cup of sugar and another tablespoon of cream, beating well. Continue until all ingredients are combined and frosting is fluffy. Beat in vanilla. Spread frosting on top of one round. Top with second round and cover top and sides completely with frosting. HOW TO BOIL WATER SHOW #BW8172. ----